Penalty and Liquidated Damages Case Outcomes

The table below contains a list of cases handled by our customs law firm. The “noticed amount” column identifies the initial dollar amount demanded for payment made by customs and the “mitigated amount” column identifies the reduced dollar penalty or damage amount we were able to obtain once we filed a petition for remission or mitigation.

As you can see, we have been able successfully obtain a $0 penalty, which is extraordinary relief, and when not possible, we are still able to obtain substantial reductions that save clients money.

If you are looking for our results in customs currency seizure cases that page is viewable here.

Total Number of Penalty Cases: 87
FP&F CASE NO.  NOTICED AMOUNT   MITIGATED AMOUNT  BASIS FOR PENALTY/DAMAGES
2019380130019601 $171,705  Pending 19 USC 1481, 1484, and 1526
2021-3901-200341-01 $40,516  Pending 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620014501 $3,600 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620014601 $2,700 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620014701 $3,600 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620014901 $3,000 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620015001 $1,027 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620015201 $3,000 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620015401 $2,610 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620015101 $1,500 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620015301 $3,000 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-520620014801 $3,600 Cancelled 19 CFR 142.15, 19 CFR 113.62(b), 19 CFR 113.62(a)(1)(i), 19 CFR 113.62(n)(1)
2021-3802-300036-01 $18,298 $548.94 1595(a), 7 CFR 319.40-3
2021-3403-300006-01 $28,585 $5,709 19 USC 1526
2020-4601-200240-01 $5,000 $1,000 19 CFR 149.2(b), 19 CFR 133.62(j)
2020-4601-202482-01 $5,000 Pending 19 CFR 149.2(b), 19 CFR 133.62(j)
2021-1601-300002-01 $11,028 $110 1595(a), 7 CFR 319.40-3
2020-4909-200085-01 $4,905 $1,308 19 USC 1526
2020-4909-200084-01 $2,317 $618 19 USC 1526
2020-4909-200083-01 $4,540 $757 19 USC 1526
2020-4601-300483-01 $10,000 Cancelled 15 CFR 30.6, 30.71, 13 USC 305
2020-3802-2300021-01 $69,891 $6,989 1595a(b), 19 CFR 12.80
2020-3801-300324-01 $30,000 Pending 19 USC 1595a(b), 19 USC 1481
2020-3801-300287-01 $153,550 Pending 19 USC 1526
2020-3801-300176-01 $210,600 $14,742 1595(a), 7 CFR 319.40-3
2020-3195-3000390-01 $292,760 $3,800 19 USC 1526(e)
2020-3017-300011-01 $5,000 $750 19 Usc 1433(d), 19 USC 1436, 19 CFR 123.2
2020-3009-3000006-01 $5,000 $100 19 Usc 1433(d), 19 USC 1436, 19 CFR 123.2
2020-3001-300028-01 $84,309 $6,634 21 USC 863
2020-2704-203008-01 $10,000 $10,000 Abandoned by Client
2020-2403-000042-01 $16,916 $1,100 19 USC 1497
2020-1901-300011-01 $10,082 Pending 19 USC 1526(e)
2020-1901-300007-01 $21,558 Pending 19 USC 1526(e)
2019-4909-300216-01 $5,819 Cancelled 19 USC 1595a
2019-4909-300215-01 $6,137 Cancelled 19 USC 1595a
2019-4909-300210-01 $456 Cancelled 19 USC 1595a
2019-4909-300209-01 $824 Cancelled 19 USC 1595a
2019-4909-300208-01 $5,624 Cancelled 19 USC 1595a
2019-4909-300207-01 $4,268 Cancelled 19 USC 1595a
2019-4909-300206-01 $3,947 Cancelled 19 USC 1595a
2019-4909-300205-01 $29,298 Cancelled 19 USC 1595a
2019-4909-300204-01 $29,304 Cancelled 19 USC 1595a
2019-4909-300203-01 $2,878 Cancelled 19 USC 1595a
2019-4909-300202-01 $6,000 Cancelled 19 USC 1595a
2019-3801-300237-01 $48,529 $971 7 CFR 319.40-3
2019-3801-300089-01 $40,587 $4,058 1595(a), 7 CFR 319.40-3
2019-1901-300008-01 $91,000 $9,100 19 USC 1526
2019-1601-300046-01 $13,923 $139 1595(a), & CFR 319.40-3
2019-1401-200707-01 $5,000 $1,000 19 CFR 149.2(b), 19 CFR 133.62(j)
2018-3801-300241-01 $14,300 $594 19 USC 1595a(b), 21 USC 853
2018-3801-300163-01 $13,640 $120 19 USC 1595a(b), 21 USC 863
2018-3801-300162-01 $10,000 $1,225 19 USC 1595a(b), 21 USC 863
2018-3801-300156-01 $45,925 $3,902 19 USC 1595a(b), 21 USC 863
2018-3801-300155-01 $3,962 19 USC 1595a(b), 21 USC 863
2018-3801-300153-01 $6,000 $3,962 19 USC 1595a(b), 21 USC 863
2018-3801-300152-01 $11,820 $3,962 19 USC 1595a(b), 21 USC 863
2018-3801-300151-01 $6,600 $1,056 19 USC 1595a(b), 21 USC 863
2018-3801-300150-01 $20,000 $988 19 USC 1595a(b), 21 USC 863
2018-3801-300149-01 $7,500 $1,615 19 USC 1595a(b), 21 USC 863
2018-3801-300148-01 $6,300 $1,615 19 USC 1595a(b), 21 USC 863
2018-3801-3000379-01 $21,000 $380 19 USC 1526
2018-3801-300031-01 $10,000 $500 15 CFR 30.6, 30.71, 13 USC 305
2018-3801-3000302-01 $6,300 $380 19 USC 1526
2018-3801-3000301-01 $10,250 $320 19 USC 1526
2018-3801-3000242-01 $65,000 $6,000 19 USC 1595a(b), 21 USC 863
2018-3403-300248-01 $10,000 Cancelled 15 CFR 30.6, 30.71, 13 USC 305
2018-3403-300241-01 $10,000 Cancelled 15 CFR 30.6, 30.71, 13 USC 305
2018-3401-300083-01 $10,000 Cancelled 15 CFR 30.6, 30.71, 13 USC 305
2018-2608-300011-01 $9,214 $2,764 1595(a), 7 CFR 319.40-3
2018-2608-300009-01 $6,300 $1,860 1595(a), 7 CFR 319.40-3
2017-3901-300173-01 $10,000 $750 15 CFR 30.6, 30.71, 13 USC 304
2017-3901-300172-01 $10,000 $750 15 CFR 30.2
2017-3901-300140-01 $10,000 $750 15 CFR 30.6, 30.71, 13 USC 304
2017-1601-200054-01 $50,000 $500 15 CFR 30.6, 30.71, 13 USC 305
2016-3801-200964-01 $50,000 $141 19 CR 113.62(B)
2016-3801-200056-01 $50,000 Cancelled 19 CFR 113.62
2015-3801-300002-01 $20,340 $2,340 19 USC 1595a(b), 21 USC 863
2014-3801-300023-01 $11,500 Cancelled 19 USC 1526(e), 19 CFR 133.21
2014-3801-300022-01 $12,060 Cancelled 19 USC 1526(e), 19 CFR 133.21
2013-3803-300092-01 $125,000 $750 19 USC 1595(a), 1488, 18 USC 1001
2013-3801-300066-01 $14,843 Cancelled 1595(a), 7 CFR 319.40-3
2013-3801-300065-01 $20,304 Cancelled 1595(a), 7 CFR 319.40-3
2013-3801-300064-01 $19,016 Cancelled 1595(a), 7 CFR 319.40-3
2013-3801-300063-01 $18,581 Cancelled 1595(a), 7 CFR 319.40-3
2013-3801-300062-01 $32,935 Cancelled 1595(a), 7 CFR 319.40-3
2013-3801-300020-01 $18,624 Cancelled 1595(a), 7 CFR 319.40-3
2011-3801-000285-01 $293,653 $29,365 19 USC 1497, 18 USC 545
2011-2704-300670-01 $10,000 $500 15 CFR 30.6
Case Results for Penalty and/or Liquidated Damages in Court
Case No. Court Original Amount Result Type Basis for Penalty/Damages
14-11833 U.S. District Court Eastern District of Michigan $146,815.99 $15,000 Settlement 19 USC 1526(e)
12-237 U.S. Court of International Trade $256,669.06 n/a (court permitted withdrawal) Slip Op 16-70
37 Int'l Trade Rep. (BNA) 1659
2015 Ct. Intl. Trade LEXIS 71
Ct. Int'l Trade No. 2015-70
19 USC 1592

The facts and circumstances of your customs penalty or liquidated damages case may differ from the facts and circumstances of these cases. The results discussed are not necessarily representative of the  range of possible results for any particular case. Each case is different and must be evaluated and handled on its own merit.

Last updated: April 20, 2021 at 14:05 pm